I am British but work in Barcelona (resident). My parents live and work in the UK.

If my parents want to make a transfer from their UK account to my UK account (of around ?100 000, do I have to pay gift tax in spain? (I am aware that if my parents die within 7 years then I would have to pay UK inheritance tax on that). How would the Spanish authorities know?

If not, if I then move the money from my UK account to my Spanish account, would I have to pay tax then?

Links to official laws would be appreciated.

Thanks, T